In this article, you will find a list of all the to-dos you should perform for the turn of the year in the period November to January.
Tip
Would you prefer an explanation in video format? At the end of this article you will also find the videos on individual topics and the documentation of our webinar of 10 January.
Accident insurance
General information on accident insurance can be found in our relevant article.
|
Accident Insurance – Master data retrieval Master data retrieval in the accident insurance reporting procedure allows the retrieval of the valid risk rate positions and risk classes of a company for a reporting year. This serves to correctly create the digital salary statement and the annual accident insurance report.
Your task: Perform master data retrieval in Personio Payroll. For detailed instructions, see our best practice article for the turn of the year.
Period: The master data retrieval can take place from 1 November at the earliest and must be completed by 16 February of the following year. |
|
|
Review and assign risk rate positions Risk rate positions are classifications that categorize companies and their activities according to the degree of accident risk and on the basis of which the contributions to statutory accident insurance are calculated.
Your task: Check and assign the risk rate positions to the relevant employees. For detailed instructions, see our best practice article for the turn of the year. |
|
|
Accident Insurance – Salary Statement The salary statement serves as a basis for calculating the contribution for statutory accident insurance.
Our task: Personio creates and transmits the digital salary statement for you.
Your task Check the information on accident insurance in the employee profiles. For detailed instructions, see our best practice article for the turn of the year.
Period: Until February 16 of the following year. |
|
|
Accident Insurance – Annual Reports (reporting reason 92) An annual accident insurance report must be created for each employee subject to compulsory accident insurance.
Our task: Personio creates and transmits the annual accident insurance report for you.
Your task Check the information on accident insurance in the employee profiles. For detailed instructions, see our best practice article for the turn of the year.
Period: Until February 16 of the following year. |
Social insurance
|
Annual DEÜV report (reporting reason 50) An annual DEÜV report with reporting reason 50 must be created for each employee employed on 31 December.
Our task: Personio creates and transmits the annual report for you.
Period: Until 15 February of the following year. |
|
|
Check annual earnings threshold
An annual check is carried out to determine whether an employee's regular annual salary exceeds the annual earnings threshold. Private health insurance is possible if it is exceeded. Below the threshold, compulsory statutory insurance remains applicable.
Your task: At the end of the year, check which employees fall below or exceed the annual earnings threshold (JAEG). Keep in mind the current values for 2024 and 2025. Use our best practice article for the turn of the year to check the annual earnings threshold.
If there have been any changes, inform the employee and adjust the social insurance group key and social contribution group key in the employee profile.
Period: Until the completion of the January payroll. |
|
|
Request certificates from privately insured employees
Workers with private insurance must present proof of insurance to you in December. This contains the new contribution amount for the year 2024.
Your task: Check the certificates of your employees.
Period: In accordance with Section 257 German Social Code (SGB) V, privately insured persons must present the certificate by 31 March of the following year. |
|
|
Check sickness contribution (U1)
Companies with fewer than 30 full-time employees are subject to the mandatory U1 cost-sharing insurance. Learn more in our article on continued payment insurance types (cost-sharing insurance types).
Your task: Check the number of employees and adjust the cost-sharing insurance obligation in Personio Payroll if necessary. For detailed instructions, see our best practice article for the turn of the year.
Period: Until the completion of the January payroll. |
|
|
Adjustment of contribution rates for health insurers
Cost-sharing rates of health insurers may change at the turn of the year.
Your task: Check with the respective health insurers whether the contribution type or rate for the U1 procedure has changed. For detailed instructions, see our best practice article for the turn of the year.
Period: Until the completion of the January payroll. |
|
|
The March Clause
Under certain conditions under the March clause, one-time payments made between 1 January and 31 March will be assigned to the last payroll period of the previous year.
Your task: Personio takes over the automated calculation for you. Check the payments and whether the corresponding social insurance reports have been corrected. |
Income tax (Lohnsteuer)
The following activities must be carried out for income tax purposes at the turn of the year.
|
Annual tax adjustment
If your company has at least 10 taxable employees as of 31 December, there is a legal obligation to carry out an annual income tax adjustment. This usually takes place with the December payslip.
Your task: Check on the payslip of the corresponding employees in December whether the annual income tax adjustment has been made.
Period: 28 February of the following year.
Please note: |
|
|
Wage tax certificates As an employer, you are required to send your employees an electronic wage tax certificate (LSTB) at the end of the calendar year.
Our task: Personio creates the LSTB for you and uploads it to the appropriate employee profiles. Your employees can then retrieve it themselves.
Period: 28 February of the following year.
Please note: |
|
|
Frequency of income tax registrations
Check whether the period for filing the income tax return to the tax office changes due to the income tax paid in the previous year. Important key figures are:
Your task: Check the amount of income tax and adjust the frequency in Personio if necessary. For detailed instructions, see our best practice article for the turn of the year.
Period: Until the completion of the January payroll. |
Further work at the turn of the year
The following additional activities are to be carried out at the turn of the year.
|
Closing the Payroll Account
In December, the payroll accounts for all employees employed during the year will be closed.
Our task: Personio Payroll automatically creates annual payroll accounts for you. You can access them in the company documents.
Period: 31 December |
|
|
Closing the annual payroll journal
In December, the annual payroll journals for all employees employed during the year will be closed.
Our task: Personio Payroll automatically creates annual payroll journals for you. You can access them in the company documents.
Period: 31 December
Please note: |
|
|
Company pension scheme (Section 5 Wage Tax Implementation Ordinance (LStDV))
In accordance with the obligation to record and notify (Section 5 LStDV), the evaluation of company pension schemes for direct insurance and pension funds must be forwarded manually to the pension institution.
Your task: Forward a statement of contributions to the relevant pension fund.
Period: 28 February of the following year |
|
|
Vacation entitlement and remaining vacation
Check how much vacation your employees still have at the end of the year and inform them about it.
Your task: You can easily create an individual report for an overview of your employees' vacation balances.
Period: Early before the end of the year and again before 31 March of the following year. |
|
|
Accruals
Vacation accruals must be made if employees do not use their paid vacation during the current financial year and it is carried over to the next year.
Period: Until the completion of the January payroll |
|
|
Severe disability levy
If your company has at least 20 workplaces, you are obliged to employ severely disabled people for at least five percent of the jobs. If you fail to comply with this obligation, a compensatory levy is payable.
Your task: Submit the relevant employment data to the Employment Agency.
Period: 31 March of the following year |
|
|
Artist's Social Security Fund
If you have commissioned or employed independent artists and publicists for a value of more than 450 euros, you must report the fees paid to the Artist's Social Security Fund. Example: Commissioning of commercial films.
Your task: Check whether artists and publicists were employed by your company in 2024 and report them to the Artist's Social Security Fund.
Period: 31 March of the following year |
|
|
Minimum Wage (Germany) The statutory minimum wage will rise to €12.82 per hour on 1 January 2025.
Your task: Check which employees are affected by the increase and adjust the salary accordingly in the Salary tab.
Period: Until the completion of the January payroll |
|
|
Change to the marginal employment threshold and transitional range
In 2025, the marginal employment threshold and transitional range are being adjusted
Your task: Check which employees work within the transitional range and adjust their salaries if necessary.
Period: Until the completion of the January payroll |
Video instructions and information
You can view more information here in recordings from our webinar on the turn of the year from January 10, 2025. You can download the documentation of the webinar here.
Changes to income tax law
Changes to social insurance law
Changes to labor law
Turn of the year checklist
Application in Personio Payroll